Recent Keynotes of January 2026
International Agreements
- The Resolution of the President dated 25.12.2025 and numbered 10762 on the Approval of the attached Corrections adopted on 5–6 February 2025 to the Amendments adopted on 9–11 February 2021 to the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention), as well as the attached Amendments adopted on 10 October 2024, effective as of 1 June 2025, was published in the Official Gazette dated 25.12.2025 and numbered 33118.
- The Resolution of the President dated 30.12.2025 and numbered 10780 on the Approval of the attached Decision No. 1/2025 of the EU–Türkiye Joint Committee dated 22 December 2025, amending Protocol 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation to the Agreement between the Republic of Türkiye and the European Coal and Steel Community on trade in products within the scope of the Treaty establishing the European Coal and Steel Community, together with the attached letters, was published in the Official Gazette (1st bis) dated 30.12.2025 and numbered 33123.
- The Resolution of the President dated 30.12.2025 and numbered 10782 on the Approval of the Agreement between the Government of the Republic of Türkiye and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance, and the attached Protocol, was published in the Official Gazette dated 31.12.2025 and numbered 33124.
- The Resolution of the President dated 31.12.2025 and numbered 10796 on the Approval of the Agreement between the Government of the Republic of Türkiye and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China on the Reciprocal Promotion and Protection of Investments was published in the Official Gazette (5th bis) dated 31.12.2025 and numbered 33124.
Resolutions of the President
- The Resolution of the President dated 24.12.2025 and numbered 10765 on the Extension of the Implementation Period of Provisional Article 32 of the Banking Law No. 5411 for Two Years as of 28.12.2025 entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118.
- The Resolution of the President dated 24.12.2025 and numbered 10766 regarding the Periods that Personnel Employed in Technology Development Zones and R&D or Design Centers May Spend Outside Such Zones and Centers for the Purpose of Income Tax Withholding Incentive was published in the Official Gazette dated 25.12.2025 and numbered 33118. This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 24.12.2025 and numbered 10767 on the Redetermination of the Digital Services Tax Rate Set Forth in Paragraph Three of Article 5 of the Law No. 7194 on the Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375 was published in the Official Gazette dated 25.12.2025 and numbered 33118. This Resolution enters into force on the date of its publication, to be applied to the revenues generated as of the beginning of the year following its publication.
- The Resolution of the President dated 30.12.2025 and numbered 10783 on the Redetermination of the Revaluation Rate to Be Applied to the Motor Vehicle Tax Amounts for the Year 2026, the Revaluation Rate to Be Applied to the Upper Limit of Stamp Duty to Be Collected from Each Paper, and the Fixed Stamp Duty and Fee Amounts was published in the Official Gazette dated 31.12.2025 and numbered 33124. This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 31.12.2025 and numbered 10790 on the Amendment to the Import Regime Decision was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 31.12.2025 and numbered 10791 on the Amendment to the Decision on the Implementation of Additional Customs Duty on Imports was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 31.12.2025 and numbered 10792 on the Implementation of Tariff Quotas in the Import of Certain Industrial Products was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Resolution enters into force on 01.01.2026. • The Resolution of the President dated 31.12.2025 and numbered 10793 on the Implementation of Tariff Quotas in the Import of Certain Industrial Products entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis).
- The Resolution of the President dated 31.12.2025 and numbered 10794 on the Implementation of Tariff Quotas in the Import of Certain Industrial Products was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 31.12.2025 and numbered 10799 on the Redetermination of the Special Consumption Tax Amounts Applicable to the Goods Listed in Lists (I) and (III) annexed to the Special Consumption Tax Law No. 4760 entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis).
- The Resolution of the President dated 31.12.2025 and numbered 10803 on the Redetermination of the Amount Subject to Deduction/Exemption over the Annual Tax Return Set Forth in Paragraph Fourteen of Article 3 of the Law No. 5746 on the Support of Research, Development and Design Activities and in Additional Article 3 of the Technology Development Zones Law No. 4691 was published in the Official Gazette (5th bis) dated 31.12.2025 and numbered 33124. This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 31.12.2025 and numbered 10805 on the Amendment to the Decision on the Import, Export and Transit of Crude Oil and Certain Petroleum Products by Road or Railway entered into force through publication in the Official Gazette (5th bis) dated 31.12.2025 and numbered 33124.
- The Resolution of the President dated 06.01.2026 and numbered 10813 on the Amendment to the Decision on the Implementation of Certain Articles of the Customs Law No. 4458 was published in the Official Gazette dated 07.01.2026 and numbered 33130. This Resolution enters into force thirty days after the date of its publication.
- The Resolution of the President dated 07.01.2026 and numbered 10819 on the Amendment to the Decision on the Supports to Be Provided in Specialized Free Zones was published in the Official Gazette dated 08.01.2026 and numbered 33131. This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 07.01.2026 and numbered 10821 on the Amendment to the Decision on the Principles Regarding the Implementation of the Customs Union Established between Türkiye and the European Community was published in the Official Gazette dated 08.01.2026 and numbered 33131. This Resolution enters into force on 01.01.2026.
- The Resolution of the President dated 16.01.2026 and numbered 10881 on the Amendment to the Decision on E-Export Supports entered into force through publication in the Official Gazette dated 17.01.2026 and numbered 33140.
Legislation
- The Regulation on the Amendment to the Natural Gas Market License Regulation entered into force through publication in the Official Gazette dated 24.12.2025 and numbered 33117.
- The General Communiqué on the Tax Procedure Law (Sequence No: 587) entered into force through publication in the Official Gazette dated 24.12.2025 and numbered 33117.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 12 of Law No. 6563 on the Regulation of Electronic Commerce entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 9 of Law No. 4646 on the Natural Gas Market (Law on Amendments to the Electricity Market Law and the Natural Gas Market Law) entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 19 of Law No. 5015 on the Petroleum Market entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 16 of Law No. 5307 on the Liquefied Petroleum Gases (LPG) Market and the Law on Amendments to the Electricity Market Law entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 16 of Law No. 6446 on the Electricity Market entered into force through publication in the Official Gazette dated 25.12.2025 and numbered 33118. This Communiqué shall enter into force on 01.01.2026.
- Law No. 7569 on the Approval of the Agreement and the Annexed Protocol between the Government of the Republic of Türkiye and the Government of the Hong Kong Special Administrative Region of the People's Republic of China for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance entered into force through publication in the Official Gazette dated 26.12.2025 and numbered 33119.
- The Decision of the Minimum Wage Determination Commission was published in the Official Gazette dated 26.12.2025 and numbered 33119. This Decision shall enter into force as of 01.01.2026.
- Law No. 7570 on the Approval of the Agreement between the Government of the Republic of Türkiye and the Government of the Hong Kong Special Administrative Region of the People's Republic of China on the Reciprocal Promotion and Protection of Investments entered into force through publication in the Official Gazette dated 27.12.2025 and numbered 33120.
- The Regulation on the Amendment to the Regulation on the Trade of Motor Vehicles entered into force through publication in the Official Gazette dated 27.12.2025 and numbered 33120.
- The Communiqué on the Administrative Fines to be Imposed Pursuant to the Climate Law No. 7552 (2026/1) was published in the Official Gazette dated 27.12.2025 and numbered 33120. The provisions of this Communiqué shall enter into force on different dates.
- The Communiqué on the Administrative Fines to be Imposed Pursuant to Subparagraph (k) of Paragraph One of Article 20 of the Environmental Law No. 2872 (No: 2025/41) was published in the Official Gazette dated 27.12.2025 and numbered 33120. The fine amounts set forth under subparagraph (k) of paragraph one of Article 20 of Environmental Law No. 2872, excluding those related to special environmental protection zones, shall enter into force as of 01.01.2026.
- The Communiqué on Prevention of Unfair Competition in Imports (No: 2025/44) entered into force through publication in the Official Gazette dated 27.12.2025 and numbered 33120.
- The Communiqué on the Temporary Suspension of the Activities of an International Surveillance Company (Product Safety and Inspection: 2025/36) was published in the Official Gazette dated 27.12.2025 and numbered 33120. This Communiqué shall enter into force fifteen days after its publication.
- The Regulation on the Amendment to the Electricity Market Balancing and Settlement Regulation was published in the Official Gazette dated 29.12.2025 and numbered 33122. This Regulation shall enter into force on 01.01.2026. • The Regulation on the Amendment to the Electricity Market Licensing Regulation entered into force through publication in the Official Gazette dated 29.12.2025 and numbered 33122.
- The Regulation on the Amendment to the Electricity Market Ancillary Services Regulation entered into force through publication in the Official Gazette dated 29.12.2025 and numbered 33122.
- The Regulation on the Amendment to the Regulation on Storage Activities in the Electricity Market was published in the Official Gazette dated 29.12.2025 and numbered 33122. This Regulation shall enter into force on 01.01.2026.
- The Regulation on the Amendment to the Regulation on Aggregation Activities in the Electricity Market was published in the Official Gazette dated 29.12.2025 and numbered 33122. This Regulation shall enter into force on 01.01.2026.
- The Regulation on the Amendment to the Electricity Grid Regulation entered into force through publication in the Official Gazette dated 29.12.2025 and numbered 33122.
- The Regulation on the Amendment to the Regulation on the Certification and Support of Renewable Energy Resources was published in the Official Gazette dated 29.12.2025 and numbered 33122. This Regulation shall enter into force on 01.01.2026.
- The Regulation on the Amendment to the Regulation on Brokerage Activities and the Supervision and Inspection of Brokers at the Turkish Mercantile Exchange entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Regulation on the Amendment to the Regulation on the Licensing of Medicinal Products for Human Use entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Regulation on the Amendment to the Regulation on Technical Service Services for Medical Devices Used within the Scope of Healthcare Service Provision entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Communiqué on the Amounts of Recycling Contribution Fees to be Collected Pursuant to the Environmental Law No. 2872 (2026/1) entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Communiqué on the Administrative Fines to be Imposed Pursuant to the Environmental Law No. 2872 (2026/1) entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Communiqué on the Amendment to the Communiqué on the Payment of Supports for Crop Production to be Provided in 2025-2027 and Certain Other Agricultural Supports (Communiqué No: 2024/39) (No: 2025/42) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Article 15 of the Regulation on the Procedures and Principles Regarding the Sale and Presentation of Tobacco Products and Alcoholic Beverages (No: 2025/35) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Provisional Article 2 of the Regulation on the Procedures and Principles Regarding the Production, Processing and Domestic and Foreign Trade of Tobacco (No: 2025/36) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Article 23 of the Regulation on the Procedures and Principles Regarding the Production and Trade of Tobacco Products; Article 6 of the Decision on the Procedures and Principles Regarding the Importation, Pricing and Domestic Marketing of Cigars and Cigarillos; Article 23 of the Regulation on the Procedures and Principles Regarding the Production and Trade of Filter Tubes; Article 23 of the Regulation on the Procedures and Principles Regarding the Production and Trade of Cigarette Paper; and Article 24 of the Regulation on the Procedures and Principles Regarding the Production and Trade of Cigarette Filters (No: 2025/37) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Article 21 of the Regulation on the Procedures and Principles Regarding the Technical Requirements, Establishment, Operation and Supervision of Alcohol and Alcoholic Beverage Facilities (No: 2025/38) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Articles 14 and Provisional Article 5 of the Regulation on the Procedures and Principles Regarding the Domestic and Foreign Trade of Alcohol and Alcoholic Beverages (No: 2025/39) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Implementation of Articles 25 and 26 of the Regulation on the Procedures and Principles Regarding the Production and Domestic and Foreign Trade of Ethyl Alcohol and Methanol (No: 2025/40) was published in the Official Gazette dated 30.12.2025 and numbered 33123. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the General Customs Communiqué (Customs Procedures) (Serial No: 97) (Customs Procedures) (Serial No: 218) entered into force through publication in the Official Gazette dated 30.12.2025 and numbered 33123.
- The Regulation on the Amendment to the Regulation on the Operating Principles of Precious Metals Exchange Intermediary Institutions and the Establishment of Precious Metals Intermediary Institutions entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124.
- The Regulation on the Amendment to the Regulation on Payment Services and the Issuance of Electronic Money and Payment Service Providers entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124.
- The Communiqué on the Administrative Fines to be Imposed in 2026 Pursuant to Article 10 of the Energy Efficiency Law No. 5627 (Sequence No: 2026/1) was published in the Official Gazette dated 31.12.2025 and numbered 33124. This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Prevention of Unfair Competition in Imports (No: 2025/43) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124.
- The Communiqué on Prevention of Unfair Competition in Imports (No: 2025/45) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124.
- The Communiqué on the Importation of War Weapons and Their Parts and Components (Import: 2026/2) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Radioactive Substances and Devices Using Such Substances (Import: 2026/3) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of High-Intensity Sweeteners (Import: 2026/4) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Maps and Goods Containing Map Information (Import: 2026/5) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Goods Containing Electronic Identity Information (Import: 2026/7) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Civil Aircraft (Import: 2026/8) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Used or Refurbished Goods (Import: 2026/9) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Papers for Banknotes and Similar Valuable Documents (Import: 2026/10) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Fertilizers (Import: 2026/16) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Importation of Chemical Substances Listed in the Annex to the Chemical Weapons Convention (Import: 2026/17) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the Communiqué on the Importation of Certain Electric and Plug-in Hybrid Vehicles (Import: 2025/7) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (3rd bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Mobile Machinery Not Intended for Road Use (Product Safety and Inspection: 2026/2) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Wastes Controlled for the Protection of the Environment (Product Safety and Inspection: 2026/3) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Substances Subject to Special Permit of the Ministry of Health (Product Safety and Inspection: 2026/4) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Products Subject to the Control of the Ministry of Agriculture and Forestry (Product Safety and Inspection: 2026/5) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Chemicals Controlled for the Protection of the Environment (Product Safety and Inspection: 2026/6) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Solid Fuels Controlled for the Protection of the Environment (Product Safety and Inspection: 2026/7) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Radio Equipment (Product Safety and Inspection: 2026/8) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Certain Products Required to Bear the “CE” Marking (Product Safety and Inspection: 2026/9) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Personal Protective Equipment (Product Safety and Inspection: 2026/11) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Consumer Products (Product Safety and Inspection: 2026/12) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Announcement of the Updated Amounts of Administrative Fines Regulated under the Product Safety and Technical Regulations Law No. 7223 (Product Safety and Inspection: 2026/13) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Construction Materials (Product Safety and Inspection: 2026/14) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Batteries and Accumulators (Product Safety and Inspection: 2026/15) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Medical Devices (Product Safety and Inspection: 2026/16) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Textile and Leather Products (Product Safety and Inspection: 2026/18) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Tobacco, Tobacco Products, Alcohol and Alcoholic Beverages (Product Safety and Inspection: 2026/19) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Certain Products Inspected by the Ministry of Health (Product Safety and Inspection: 2026/20) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Commercial Quality Inspection in the Export and Import of Certain Agricultural Products (Product Safety and Inspection: 2026/21) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Metal Scrap Controlled for the Protection of the Environment (Product Safety and Inspection: 2026/23) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Vehicle Parts (Product Safety and Inspection: 2026/25) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Status of International Surveillance Companies (Product Safety and Inspection: 2026/30) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Road Vehicles (Product Safety and Inspection: 2026/31) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on Import Inspection of Machinery (Product Safety and Inspection: 2026/32) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (4th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the General Communiqué on the Implementation of the Special Consumption Tax (List IV) (Serial No: 5) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the General Communiqué on the Implementation of the Special Consumption Tax (List II) (Serial No: 16) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the VAT General Implementation Communiqué (Serial No: 56) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026. • The Special Communication Tax General Communiqué (Serial No: 24) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Inheritance and Transfer Tax Law General Communiqué (Serial No: 57) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Motor Vehicles Tax General Communiqué (Serial No: 58) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Municipal Revenues Law General Communiqué (Serial No: 59) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Stamp Duty Law General Communiqué (Serial No: 71) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Fees Law General Communiqué (Serial No: 98) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Fees Law General Communiqué (Serial No: 99) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Income Tax General Communiqué (Serial No: 332) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Schedule of Fees to be Applied by the Turkish Patent and Trademark Office in 2026 (BİK/TÜRKPATENT: 2026/1) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the Communiqué on the Tariff and Instructions for Compulsory Earthquake Insurance was published in the Official Gazette dated 31.12.2025 and numbered 33124 (5th bis). This Communiqué shall enter into force one day after its publication.
- The Regulation on the Amendment to the Regulation on the Type Approval of Agricultural and Forestry Vehicles with regard to Braking Requirements (EU/2015/68) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis).
- The Regulation on the Amendment to the Regulation on the Type Approval and Market Surveillance of Two- or Three-Wheel Motor Vehicles and Quadricycles (EU/168/2013) was published in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis). The provisions of this Regulation shall enter into force on different dates.
- The Regulation on the Amendment to the Type Approval Regulation on the General Safety of Motor Vehicles and Their Trailers and of Systems, Components and Separate Technical Units Intended Therefor, and the Protection of Vulnerable Road Users and Occupants (EU/2019/2144) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis).
- The Regulation on the Amendment to the Type Approval Regulation on Functional Safety Requirements of Agricultural and Forestry Vehicles (EU/2015/208) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis).
- The Regulation on the Amendment to the Regulation on the Type Approval and Market Surveillance of Agricultural and Forestry Vehicles (EU/167/2013) entered into force through publication in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis).
- The Regulation on the Amendment to the Electricity Market Capacity Mechanism Regulation was published in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis). This Regulation shall enter into force on 01.01.2026.
- The Communiqué on the Amendment to the Communiqué on Customs Procedures for Goods Transported by Post and Express Cargo (Serial No: 1) (Serial No: 5) was published in the Official Gazette dated 03.01.2026 and numbered 33126. The provisions of this Communiqué shall enter into force on different dates.
- The Regulation on the Amendment to the Regulation on the Licensing of Foods for Special Medical Purposes was published in the Official Gazette dated 08.01.2026 and numbered 33131. This Regulation entered into force on the date of its publication, effective as of 31.12.2025.
- The Communiqué on the Amendment to the Communiqué on the Support of Agriculture-Based Investments within the Scope of Rural Development Supports (Communiqué No: 2024/43) (No: 2026/1) was published in the Official Gazette dated 08.01.2026 and numbered 33131. This Communiqué entered into force on the date of its publication, effective as of 28.11.2025.
- The Communiqué on Authorization Certificate and Certification Fees (Sequence No: 2026/2) was published in the Official Gazette dated 09.01.2026 and numbered 33132. This Communiqué shall enter into force on 01.01.2026.
- The Regulation on the Amendment to the Regulation on Workplace Opening and Operating Licenses (Decision No: 10852) entered into force through publication in the Official Gazette dated 10.01.2026 and numbered 33133.
- The Regulation on the Amendment to the Planned Areas Zoning Regulation entered into force through publication in the Official Gazette dated 14.01.2026 and numbered 33137.
- The Regulation on the Construction, Modification and Maintenance and Repair of Ships and Watercraft was published in the Official Gazette dated 14.01.2026 and numbered 33137. The provisions of this Regulation shall enter into force on different dates.
- The Regulation on the Equipment of Private Vessels and the Qualifications of Persons Operating Private Vessels was published in the Official Gazette dated 17.01.2026 and numbered 33140. This Regulation shall enter into force six months after its publication. • The Communiqué on January 2026 Statistics on the Number of Employees in Branches of Activity and the Membership Numbers of Trade Unions pursuant to Law No. 6356 on Trade Unions and Collective Bargaining Agreements entered into force through publication in the Official Gazette dated 17.01.2026 and numbered 33140.
- The Communiqué on the Administration of Import Quotas and Tariff Quotas (No: 2026/4) was published in the Official Gazette dated 17.01.2026 and numbered 33140. This Communiqué entered into force on the date of its publication, effective as of 31.12.2025.
- The Regulation on the Amendment to the Turkish Food Codex Regulation on Specifications for Food Additives entered into force through publication in the Official Gazette dated 18.01.2026 and numbered 33141.
Competition Board Decisions
- The Competition Board (“Board”) decided to grant an individual exemption under Article 5 of the Law No. 4054 on the Protection of Competition to the Joint Business Agreement executed between Türk Hava Yolları A.O. and Thai Airways International Public Company Limited for a period of three years as of the commencement of its implementation, and for an additional period of two years in case the parties reach an agreement. (25.12.2025, 25-49/1195-676)
Mergers and Acquisitions
- The Board decided that the transaction regarding the acquisition by Qitaihe Long Coal Mining Sanayi Ticaret Limited Şirketi, a subsidiary of Qitaihe Longcoal Mining Co., Ltd., of a certain portion of shares in Polyak Eynez Enerji Üretim Madencilik Sanayi ve Ticaret A.Ş. is not subject to authorization. (25.12.2025, 25-49/1202-BD)
- The Board authorized the acquisition of joint control over VLS Chennai, ultimately controlled by Valeo S.E., by Tata AutoComp Systems Limited, ultimately controlled by Tata Sons Private Limited, through a newly established joint venture company jointly established by Tata AutoComp Systems Limited and Ichikoh Industries, Ltd., ultimately controlled by Valeo S.E. (25.12.2025, 25-49/1218-691)
- The Board authorized the acquisition by Otokoç Otomotiv Ticaret ve Sanayi A.Ş. of the facilities located at parcels no. 1 and 6, block 6753, Osmanyılmaz Neighborhood, Gebze district, Kocaeli province, together with various assets located therein, including newly registered vehicles of Peugeot, Citroen and Opel brands, spare parts and other fixtures, where Nazer Otomotiv Pazarlama Sanayi ve Ticaret A.Ş. carries out dealership activities for the Peugeot, Citroen and Opel brands. (25.12.2025, 25-49/1217-690)
- The Board authorized the acquisition by Yes Oto Kiralama ve Turizm A.Ş. of the second-hand vehicle sales business carried out under the brand www.ikinciyeni.com and the Carwizz Oto Ekspertiz business line operated within Çelik Motor Ticaret A.Ş. (25.12.2025, 25-49/1214-687)
- The Board authorized the acquisition of sole control over Ödüyo Finansal Teknoloji A.Ş. by Qatar National Bank (Q.P.S.C.) through QNB ESolutions Elektronik Ticaret ve Bilişim Hizmetleri A.Ş. (25.12.2025, 25-49/1212-686)
- The Board authorized the establishment of a full-function joint venture between Eni S.p.A. and Petroliam Nasional Berhad. (25.12.2025, 25-49/1211-685)
- The Board authorized the acquisition by Billions Europe Ltd. of all assets related to the titanium dioxide (TiO₂) business of Venator Materials UK Limited located at the Greatham facility in the United Kingdom, including land and buildings, plant and machinery, spare parts, business records, intellectual property rights, and inventory. (25.12.2025, 25-49/1210-684)
- The Board authorized the acquisition by Cadence Design Systems, Inc. of sole control over the Design and Engineering Business of Hexagon Smart Solutions AB. (25.12.2025, 25-49/1207-682)
- The Board authorized the acquisition of sole control over Apsiyon Bilişim Sistemleri Sanayi ve Ticaret Anonim Şirketi by TPG Inc. through Aareon Holding GmbH. (25.12.2025, 25-49/1197-678)
- The Board authorized the acquisition of joint control over IX SWAT Holdings LLC by KBR Inc. and OEP Capital Advisors L.P. (25.12.2025, 25-49/1196-677)
- The Board authorized the acquisition of joint control over Air Mark Havacılık Turizm ve Taşımacılık Ticaret Anonim Şirketi and Cargo Capacity Management KFT, currently jointly controlled by Alper Arat and Hakan Erman, by MR Invest SAS together with Alper Arat and Hakan Erman. (31.12.2025, 25-50/1245-697)
- The Board authorized the transfer of the operating rights of the pilotage service provided in the Ambarlı regional service area through a tender procedure, in accordance with the provisions of the Regulation on Pilotage and Towage Services published in the Official Gazette dated 11.02.2025 and numbered 32810 by the Ministry of Transport and Infrastructure of the Republic of Türkiye. (31.12.2025, 25-50/1230-696)
- The Board authorized the acquisition by Youco F-OD25353 Vorats-GmbH of certain assets and rights owned by Treofan Germany GmbH & Co. KG. (31.12.2025, 25-50/1229-695)
- The Board authorized the establishment of joint control over CM Holding A.Ş. by Maxis Girişim Sermayesi Portföy Yönetimi A.Ş. Türkiye Yeşil Finans Projesi Girişim Sermayesi Yatırım Fonu and Global Horizon BV. (31.12.2025, 25-50/1228-694)
- The Board authorized the establishment of a joint venture over FIP MEC S.r.l. by Alto Capital V, controlled by Alto Partners SGR S.p.A., and Idea Cinquanta S.r.l., controlled by the CAVAGNIS Family consisting of Andrea CAVAGNIS, Giulia CAVAGNIS, Matteo CAVAGNIS and Sara CAVAGNIS. (31.12.2025, 25-50/1227-693)
- The Board authorized the acquisition of all shares representing 100% of the share capital of İçanadolu Doğalgaz Elektrik Üretim A.Ş. by SOCAR Turkey Enerji A.Ş. and ultimately by the State Oil Company of Azerbaijan Republic through SOCAR Elektrik ve Doğalgaz Yatırım A.Ş. (08.01.2026, 26-01/26-15)
- The Board authorized the transaction concerning Caba Çimento Sanayi ve Ticaret Anonim Şirketi. (08.01.2026, 26-01/21-12)
- The Board authorized the indirect acquisition of joint control over YES Communities, LLC by funds managed and/or advised by Brookfield Corporation and/or its affiliates and by GIC (Realty) Private Limited. (08.01.2026, 26-01/21-12) • The Board authorized the acquisition of sole control over Provision Bilgi İşlem Sanayi ve Ticaret A.Ş. by Dgpays Bilişim Hizmetleri A.Ş. through Dgpaysit Bilişim Teknolojileri A.Ş. (08.01.2026, 26-01/19-10)
- The Board authorized the acquisition by Authentic Brands Group LLC of the usage and sub-licensing rights of the Dockers brand owned by Levi Strauss & Co., and the acquisition by Karma Marka Mağazacılık Ticaret A.Ş. of the operational assets relating to the sale of the branded products in Türkiye. (08.01.2026, 26-01/13-9)
- The Board authorized the acquisition by Authentic Brands Group, LLC of certain portion of shares and sole control of Guess IP (Legal) HoldCo and Glow IPCo, which hold customer data and intellectual property rights of GUESS? Inc. (08.01.2026, 26-01/12-8)
- The Board authorized the acquisition of joint control over National Storage REIT by Brookfield Corporation and Realty Pte Ltd. (08.01.2026, 26-01/10-7)
- The Board authorized the acquisition of sole control over Husky Technologies Limited and its subsidiaries by Composecure, Inc. (08.01.2026, 26-01/8-6)
- The Board authorized the merger of Arla Foods amba, Deutsches Milchkontor EG and Drents Overijsselse Coöperatie Kaas U.A. within Arla Foods amba. (08.01.2026, 26-01/6-5)
- The Board authorized the acquisition of all shares of Touton S.A. by Hartree Partners Holdings, LP through Hartree Bidco (UK) Limited. (08.01.2026, 26-01/5-4)
- The Board authorized the acquisition by Tekirova Şahinler Turizm İnşaat ve Ticaret Anonim Şirketi of Rai Otelcilik Anonim Şirketi, ultimately controlled by Tofig JAFAROV. (08.01.2026, 26-01/1-1)
- The Board authorized the acquisition of all shares and sole control of ABB Robotics Holdco 1 Ltd, which will hold ABB Ltd.’s global robotics business, by SoftBank Group Corp. (15.01.2026, 26-02/50-21)
- The Board authorized the acquisition of sole control over LBT Midco Inc. by FS KKR Capital Corp., ultimately through New Lionbridge, LP. (15.01.2026, 26-02/46-20)
- The Board authorized the acquisition of sole control over Redwood TopCo LLC, which ultimately controls SPX Flow Inc., by ITT Inc. (15.01.2026, 26-02/39-19)
- The Board authorized the acquisition of joint control over Hologic, Inc. by funds managed and/or advised by affiliates of Blackstone Inc. and TPG Inc. (15.01.2026, 26-02/37-18)
- The Board authorized the transaction regarding the change of control of Astronergy Yüksek Teknoloji Enerji San. ve Tic. A.Ş., currently under the sole control of Astroenergy Europe GmbH, to joint control of Astroenergy Europe GmbH and Alfa Solar Enerji San. ve Tic. A.Ş. (15.01.2026, 26-02/32-17)
- The Board authorized the acquisition by The Walt Disney Company Limited, through ESPN LLC, of certain assets of NFL Enterprises LLC, controlled by NFL Ventures Inc. (15.01.2026, 26-02/29-16)
Energy
- The decision of the Energy Market Regulatory Authority (“EMRA”) dated 18.12.2025 and numbered 14038 was published in the Official Gazette dated 23.12.2025 and numbered 33116 and entered into force upon its publication.
- The decision of EMRA dated 18.12.2025 and numbered 14039 was published in the Official Gazette dated 23.12.2025 and numbered 33116. This decision will enter into force on 01.01.2026.
- The decisions of EMRA dated 18.12.2025 and numbered 14049 (1-218) were published in the Official Gazette dated 28.12.2025 and numbered 33121 and entered into force to be applied for the year 2026.
- The decision of EMRA dated 11.12.2025 and numbered 14029 was published in the Official Gazette dated 29.12.2025 and numbered 33122. This decision will enter into force on 01.01.2026.
- The decision of EMRA dated 11.12.2025 and numbered 14030 was published in the Official Gazette dated 29.12.2025 and numbered 33122 and entered into force upon its publication.
- The decisions of EMRA dated 25.12.2025 and numbered 14082, 14104, 14127, 14128, 14129, 14130, 14131, 14132, 14133, 14134, 14135, 14136, 14137, 14138, 14139, 14140, 14141, 14142, 14143, 14144, 14145, 14146, 14147, 14148, 14149, 14150, 14151, 14152, 14153, 14154, 14155, 14156, 14157, 14158, 14159, 14160, 14161, 14162, 14163, 14164, 14165 (1-3, 5-14), 14167, 14168, 14169, 14170, 14171 and 14173 were published in the Official Gazette dated 30.12.2025 and numbered 33123 and entered into force upon their publication.
- The decision of EMRA dated 30.12.2025 and numbered 14185 was published in the Official Gazette dated 31.12.2025 and numbered 33124 and entered into force upon its publication.
- The decisions of EMRA dated 30.12.2025 and numbered 14190, 14191, 14195, 14196, 14197, 14203 and 14204 were published in the Official Gazette dated 31.12.2025 and numbered 33124 (6th bis). These decisions will enter into force on 01.01.2026.
- The decisions of EMRA dated 15.01.2026 and numbered 14241, 14242, 14243, 14244, 14245 and 14246 were published in the Official Gazette dated 20.01.2026 and numbered 33143.
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